Thursday, September 3, 2020

4 Ways to Master English Vocabulary

4 Ways to Master English Vocabulary The most ideal approach to learn English jargon is by themes with clarifications of importance, instances of utilization and ensuing activities. It is conceivable to rehearse English jargon through activities in listening cognizance, talking, perusing, and composing. Students of English ought to have arrangements of troublesome word implications and of expressions (articulations) on each point with utilization sentences. They should peruse those instant jargon use sentences commonly if necessary. Longman Language Activator Dictionary (special English Idea Production Dictionary) covers this issue altogether. It is basic that students likewise make up their own sentences with that jargon, mulling over genuine situations.Students of English can gain proficiency with a ton of jargon on each subject from topical English word references. Great topical English word references give clear word use clarifications and furthermore a couple of use sentences for each word meaning, which is particularly significant. It is fundamental that understudies of English additionally make up their own sentences with troublesome jargon. They should consider the genuine circumstances where and when that jargon can be used.Do instant activities from reading material in jar gon practice. Activities in jargon practice can incorporate exchanges, portrayals (recounting stories), topical messages, questions and replies in different circumstances, conversations, ideas, and communicating sentiments and perspectives on genuine points and issues. Students can likewise ace new English jargon by perusing topical writings (materials) on ordinary points with significant substance, for instance, Practical Tips and Advice to Make Everyday Life Easier and Better (down to earth answers for regular issues). Such self improvement guides on settling ordinary issues are accessible at book shops. Students must record obscure jargon in entire sentences. It is fundamental that they work on talking the substance of the writings that they have perused. As individuals state, careful discipline brings about promising results. Topical General English Dictionaries Longman Language Activator (Unique thought creation English word reference, entirely significant for strong jargon obtaining). There is likewise Longman Pocket Activator Dictionary. Longman English word references are the most authoritative.Longman Lexicon of Contemporary English.The Oxford-Duden Pictorial English Dictionary (by J. Pheby, 1995, 816 pages).Oxford Learners Wordfinder Dictionary.Word Menu (word reference by Stephen Glazier, Random House, USA, more than 75,000 words masterminded by subject matter).Cambridge Word Selector/Routes.NTCs Dictionary of Everyday American English Expressions (more than 7,000 expressions orchestrated by points).

Saturday, August 22, 2020

American Involvment in World War I Essay Example for Free

American Involvment in World War I Essay This examination evaluates American association in World War I before military intercession, and how this prompted military mediation. So as to evaluate these causes, one must look at America’s inclusion in the war before battle, the occasions that propelled America’s military intercession in the war, American slants about the war before military mediation, and Woodrow Wilson’s activities before the war. Two sources utilized in the paper, America’s Great War: World War One and the American Experience by Robert H.  Ziegler and Woodrow Wilson’s discourse to congress on April second, 1917 are assessed for their roots, qualities, purposes and impediments. The examination doesn't asses the pre-war circumstances of any nations however the United States, and doesn't asses American military contribution during the First World War Summary Of Evidence Prior to 1917, America was at that point profoundly associated with the First World War, however they didn't have troops battling in the channels abroad. To begin with, American contribution in the war was absolutely as a maker and bank to the Allied Powers. The war, while disastrous for the nations associated with its decayed channel fights, gave America a cosmic lift to its economy, from 2 billion dollars in sent out materials in 1913 to about 6 billion dollars in sends out in 1916. This monetary blast was essentially welcomed on by Britain’s reliance on American staples and produced merchandise.. The monetary ties among America and Britain fixed with open membership credits. By 1917, Britain had acquired 2. 7 billion dollars from American lenders. History specialist Paul Koistinen composed â€Å"Without American supplies, Britain couldn't proceed with the war; without American financing of practically 10$ million per day †¦ Britain would deplete its stores of gold and protections by March 1917. Its reliance was all out. Decreasing obtainment . . . would create catastrophe in England† Originally, America never really receive the benefit of â€Å"neutrality†. At the point when Americas turned their eyes to the phase of war in Europe, they were really alarmed. One Chicago paper kidded â€Å"A healthy statement of gratitude to Columbus for having found America†. This supposition was resounded by numerous American residents, who indicated pride in President Woodrow Wilson’s choice to pronounce America an impartial state in the war. Americans considerations on the war lied in their bloodlines, as a lion's share of Americans were relatives from either Allied or Central Powers countries. Most Americans, right off the bat in the war at any rate, didn’t comprehend the war or why it was being battled, and were happy that America wasn’t included. Be that as it may, these powerful Anti-Involvement feelings started to blur after May 7 1915, the day of the Lusitania emergency. German U-Boats torpedoed and sunk a traveler liner in British waters, slaughtering almost 1,200 regular folks, including 128 American residents. The homicide of these blameless people set off the first across the board genius war sentiments in Quite a while. This shock was supported, but on the other hand was elevated by sensationalist reporting that belittled Germans as brutes and unhinged executioners. President Woodrow Wilson, observing this occasion and the shock it caused, cautioned the Germans that any further infringement of American rights would result in â€Å"Strict Accountability† for these activities. This, just as the grisly war delaying in Europe, raised the subject of military readiness in the United States. By 1916, star readiness slant was far reaching, as 135,000 supporters of extending the military walked on New York City’s fifth Avenue, for 12 hours. In Chicago, 130,000 phone administrators moved looking like an American banner, goose-venturing down State Street. In the appointment of 1916, Woodrow Wilson ran against Charles E. Hughes, who was upheld by Theodore Roosevelt, previous president and firm Allied Powers supporter, just as a backer for military readiness. Woodrow Wilson won the political decision by just around 600,000 well known votes. Nonetheless, these feelings were met with a similarly solid enemy of militarism power, saying that in a tumultuous world, America must be a signal and oppose entrance into war, and oppose building a colossal military. Solid enemy of battle ready assessments started to blur when British knowledge officials blocked a wire sent from Foreign Secretary of the German Empire Arthur Zimmermann to the German minister of Mexico, Heinrich von Eckardt. This scandalous proposition, known as the Zimmermann note, recommended that Mexico take up arms against the United States. All through America’s lack of bias in World War 1, President Wilson had gone about as a middle person, however with strain working to a terminal level and with the Zimmermann note, Wilson had to request that congress support America’s military powers on April second 1917. Later around the same time, America sent its first military powers supervises Evaluation Of Sources Robert H Zieger: America’s Great War: World War One and the American Experience Origins-(2000) Zieger is a regarded work student of history Purpose-Provides an inside and out glance at American inclusion in the war. Worth The financial measurements and citations from different essential and optional sources permit the peruser to assess the legitimacy of the cases Zieger makes. Impediments doesn't give any new assessments or cases Woodrow Wilson, April second 1917 to congress to convince congress to bring the United States Origin-German antagonistic activities towards the United States Purpose-Persuade congress to pronounce war on Germany and the Central Powers Value-unmistakably delineated Wilson’s reason’s for entering war Limitations-doesn’t clarify the basic reasons for military intercession or weight from huge business to proclaim war for entry Analysis America’s contribution in World War One started with delivering fundamental weapons and groceries for the Allied Powers, just as monetarily supporting the Allied nation’s governments. All through the war, the German Empire more than once acted hostilely towards the impartial United States, sinking traveler lines, slaughtering American regular folks. Strain with Germany additionally rose after the proposition to Mexico requesting that the Mexican armed force take up arms against the United States. These contentious German acts, be that as it may, would not have held as much impact as they did if American political feelings had not been moved by the German activities, the monetary weight of close connections to the Allied countries, or social weight brought along by moving political mentalities. These all added to pressures developing with respect to American military contribution I World War One President Woodrow Wilson was a robust defender of American impartiality in the First World War for the practically the entirety of the war, however the American political atmosphere at the time pressured him to disclose more than what would have been prudent.. He had the option to win this political decision on the grounds that most voters at the time had ace lack of bias feelings. In any case, Wilson considered his thin edge of triumph, and the Republican’s longing for a readied military. These desires were welcomed on for the most part by the Lusitania sinking. A significant defender for intercession, the recently referenced Theodore Roosevelt, reprimanded these demonstrations of the German Empire as demonstrations of theft. Roosevelt’s notoriety offered these expressions amazingly very much heard. This move in popular assessment helped power President Wilson’s hand. America’s inclusion in World War One preceding it passage in battle was very imperative, delivering a large number of dollars’ worth of material for Britain and France, just as financing the war through little credits. This reliance was worked by J. P Morgan, who exchanged almost 3 billion dollars’ worth of products with the partnered powers. By 1917, America had contributed 2. 7 billion dollars in Britain alone. Student of history Paul Koistinen’s quote in regards to British reliance on American public exhibitions how profoundly dug in America was with the war’s undertakings pre contribution. These insights show that the associated powers were totally reliant on American financial help American enterprises had a massive measure of riches in the war, and in the event that they Allied forces lost the war, the entirety of their ventures would merit nothing, in light of the fact that the nations that had been liable for reimbursing these obligations would not exist anymore. The war was negatively affecting the populaces of the warring countries, and the war was totally decayed. It wouldn't have been long until one side lost, and it was basic to American business that it was the Allied Powers. Had the partnered powers lost to the focal forces, American financers would have lost 2. 7 billion dollars in general, 2. 7 billion dollars that were expected to provide for American business, 2. 7 billion dollars that banks expected to remain in business. All through pre-association America, as right on time as the beginning of the war, supposed â€Å"hyphenated Americans†, had suppositions on what side of the war to help, subject to their nation of inception. German-Americans, the biggest ethnic gathering at the time , upheld what they thought of as their homeland, Germany, along these lines bolstered the Central Powers. The second biggest ethnic gathering, Irish-Americans, considered Great To be as an oppressor, along these lines were additionally supporters of the focal forces. In any case, most Americans at the time were still master lack of bias. A Chicago paper, communicating on account of Columbus, composed an article on the gift of the Atlantic Ocean. This was a well known slant at that point, and numerous Americans were pleased with Wilson’s choice to be unbiased. After the sinking of American sea liner Lusitania the help of lack of bias started to blur. Prior to the Lusitania calamity, in any case, 92 boats had been depressed by forceful German acti

Friday, August 21, 2020

Marketing Strategy Essay Example for Free

Promoting Strategy Essay Examine the kind of item the organization will offer and recognize its essential attributes The sort of item the organization will offer is an arm band called Life Alert band. The attributes of this gadget are size and the convenience alongside a lifetime ensure. The Life Alert band is light and versatile that nobody will even know it’s on their wrist. It’s the size of a thick elastic band and comes in various wrist sizes. It has one simple to get to fasten with a crisis symbol that solitary should be pushed once to alarm the Life Alert call place in case of a crisis. The wristband has a few shrouded sensors that screen a person’s heartbeat and glucose and remotely sends this data to the Life Alert observing focuses. On the off chance that a change is distinguished in any of the screens the arm bands imparts a sign to the communities for sure fire activity. The Life Alert clinical guides quickly call the patient to check whether they are alright. On the off chance that no reaction is gotten they dispatch crisis responders immediately. The arm bands utilizes streak memory to keep the gadget thin and adaptable. It has an adaptable band that can twist marginally. The material of the arm band is a made of hard elastic that ensures the hardware and its sensors. The wristband requires a one-time arrangement much like a wireless must be modified by Life Alert so as to guarantee correspondence is happening with their observing focuses. The gadget has wifi worked in for neighborhood correspondence. Clients who have a remote system can peruse straightforwardly to the arm band utilizing an internet browser. This gives them access to all the data the arm band is recording. Talk about the item marking system Business person magazine expresses that a marking procedure is the manner by which, what, where, when and to whom you plan on imparting and conveying on your image messages. Where you promote is a piece of your image methodology (Enterpreneur, 2011). For this situation a brand is name that buyers partner with a gadget or administration. Life Alert has numerous gadgets, all which exposed its name on it. For instance remote organizations such ATT sell mobile phones from various makes however every one of them have the name ATT on them and their logo. This goes for any huge organization that sells various items regardless of whether the items are fabricated by another organization. Another genuine model is Apple. Mac has mp3 players, work areas, PCs, and other PC peripherals, all have the Apple logo on them. In this manner, the marking approach for the Life Alert wristband will be the umbrella marking approach. The umbrella methodology will assist Life With cautioning in advancing their well known name considerably further. In a review taken by ACNielsen International Research, 87% of Life Alert individuals said that Life Alert’s security is a primary or significant factor in their choice to prop living at home as opposed to up to a retirement foundation (lifealert911, 2011). Life Alert individuals on a normal burn through 6 additional years living alone due to their administrations. The arm band won't just improve their product offering however draw in more clients. The presentation of this arm band will build their client base and possibly request to the individuals who have a genuine disease. The arm band will turn into the fundamental element of the product offering with Life Alert’s name and logo. Talk about how the item fits inside a product offering and the profundity and expansiveness of the line. Life Alert’s wristband is a one of a kind item that has cut a specialty in the clinical gadgets industry. It fits into medicinal services items that offer crisis administrations for observing and tending to wellbeing related issues. It tends to a void in the business and intends to help freedom in matured grown-ups by giving best in class observing and crisis administrations. The unmistakable part of the Life Alert arm band is that it is both widens and increases in scope as far as its expansiveness and profundity. It fits well into the product offering Life Alert offers. It’s an expansion of the present item contributions. A portion of the usefulness the arm band offers cross’s over to other item classifications. For instance the arm band currently gets serious with blood glucose meters. In any case, the arm band expands the profundity and expansiveness of the organization. Clarify how the item and target advertise procedures fit with the authoritative methodology. The hierarchical technique is based around a couple of key components. The company’s business space is obviously characterized and is engaged towards Mature 50+ grown-ups who wish to carry on with a free way of life. The elements that are considered are essentially land area, age, retirement way of life and clinical needs. The procedure is successful as it focuses on a couple of key item and ervices. Life alert utilizes specialty promoting to devise an item methodology focused on that objectives develop 50+ grown-ups living for the most part in Florida, which is a mainstream retirement goal, who are as of now carrying on with a resigned way of life and want a level of freedom and who could possibly have explicit clinical needs. The Life Alert wristband fits into the authoritative procedure for Life Alert. Presenting the wristband will set the position in the market. The authoritative procedure for Life Alert is to be most inventive organization in helping the old. Life Alert can exploit its current authoritative procedure to help and market the arm band. The organization can additionally extend its differentiated arrangement of administrations by utilizing its current foundation and the multifaceted utilization of its center assets. By including and developing existing item contributions the organization can diminish cost and augment return on assets. Life ready arm band can use the framework for Life Alert Necklace, security, checking and crisis reaction administrations with minor augmentations. These administrations utilize a similar center hierarchical set up, which is the checking focus, which boosts administration offering with insignificant venture. The showcasing procedure remembers Ads for nearby papers or specialty productions, Opt-in sites that utilize catchphrases to associate with potential clients, standard mail crusades, too exposure through Television created for develop crowds. The wristband can be consolidated under these current advertising apparatuses since it’s coordinated towards a similar objective crowd. The simplicity of competitors’ passage into Life Alert’s advertise portion is negligible as the organization utilizes a gainful plan of action where clients pay an underlying set-up charge for the frameworks and the organization creates incomes every month through membership based checking costs. The organization likewise conveys clinical ready framework to in excess of 300 affiliates and is one of the biggest discount clinical caution merchants in the country, with more than 200,000 clinical ready gadgets in administration. The arm band can be an extra to the current portfolio and utilize a similar checking framework and appropriation systems being used. The business technique additionally underpins advancement and item improvement and at present just several organizations offer a clinical alert with two-way voice. With an extra assistance, for example, the arm band the organization will be a stride in front of its rivals and can use its RD spending plan to help the new item. The company’s capacity to alter administrations and showcasing distinctive value focuses for bundles will permit clients to utilize the arm band with other Life Alert items and administrations. The new item adjusts well to the company’s authoritative technique and a similar showcasing methodology can be applied towards the Life Alert wristband.

Monday, June 8, 2020

Creative Writing About a Social Evil Coursework - 550 Words

Creative Writing About a Social Evil (Coursework Sample) Content: Name:Instructor name:Course:Date:Thievery, the unbeatable vice.Theft, at times referred to as Larceny may be defined as the criminal act in which an individual or individuals intentionally and fraudulently acquire the personal property of another individual(s) without consent or permission. Many people are troubled with the thought of keeping safely their possessions. Thieves are everywhere making theft an epidemic. However, I am certain given some actions, this vice will ultimately be evicted from the societies that we live in. For instance, it is said that an idle mind is the devils workshop. Offering jobs to the jobless youths will play a great role in the diminish of the vice. The jobless will thus have a source of their livelihood and hence have negligible thoughts of possessing someone elseà ¢Ã¢â€š ¬s goods. This as well offers a channel through which the excess energy by the youths may be drained, keeping them busy and thus preventing theft because of the ene rgy they have.Subsequently, the property owners also have a role to play in stopping of this menace. Responsibility, the act of taking account of the actions partaken by an individual. High levels of responsibility reduce theft. Most goods that are not kept in the safe desired manner are more prone to being stolen as opposed to those that are kept in safe places.For example, ità ¢Ã¢â€š ¬s tempting to steal money kept loosely on the table in an office than it is to steal from the pocket of an individual. With responsibility, theft cases may be reduced to nil.In addition, the authority has to do their part in the curbing of this menace. This may be done by deployment of security personnel at strategic positions. This instills fear in the thieves, hence reducing the level of stealing. The security personnel will function to maintain law and order. They may help curb the menace by assisting in their arrests. This in turn minimizes the level of theft.Consequently, theft may be reduced b y enactment of laws that give dire punishments to the thieves. Emphasis on the consequences of theft should be outlined comprehensively. This has to be traced and ensure it is accomplished to serve as an example to those who were still going on with the act. This also instills fear on them when they imagine themselves undergoing the same process as the victims. This helps reduce the leve...

Sunday, May 17, 2020

The Cultural Differences Between My Mother And I Explain...

the cultural differences between my mother and I explain our disagreement. My mother considers what I wear, which is a black t-shirt, jeans, and converse, as more masculine. In addition, the idea that Latinas are submissive and domestic is another myth that stems from the fact many Latinas who speak little to no English and have few skills work in domestics (Cofer, 2011). My mother promotes the stereotype because she was raised to generalize women as being a good housewife that cooks, cleans, and takes care of the children. She also generalizes men for being the handyman who is the head of the household. While there is nothing wrong with being a housewife or a handyman, it does not hold true for all Latinos. Personally, I find gender roles toxic because it places limits on how people view themselves, which can lead to confusion later in life. Gender and gender issues must be viewed through an intersectionalized approach. I became aware of such issues through social media websites over the years. I encountered terms such a white feminism, feminism, LatinX, and intersectionality, but initially was not sure of their meanings until later. White feminism refers to the 1970’s Women’s Movement in the United States that essentialized men and women as 2 opposite monolithic groups while ignoring the variation within groups due to other variables such as race and class (Garcia, YEAR). Since white women were more educated than females of color, the concerns of the Women’s MovementShow MoreRelatedThe Difference Between Girls and Boys in the Oedipus Complex by Sigmund Freud530 Words   |  3 PagesPsychological Consequences of the Anatomical Distinction between the Sexes† by Sigmund Freud focus on the difference between boys and girls and the consequences and impact the Oedipus complex and Penis envy. Freud studies the consequences and how boy and girls develop and move forward from this phase. It is to say that Freud has a strong point of view about this, and somehow this theory can come as masochism and has been criticizes by many feminist; but I cannot ignore the complexity and how his ideas areRead MoreCultural Differences In Mothers Inheritance By Joanita Male1724 Words   |  7 PagesDespite the cultural background differences these two pieces of literature can be compared on the basis of their literary contents and their culture expression. The first piece stemming from Middle Eastern literature is â€Å"Mother’s Inheritance† written by Fawziyya Abu-Khalid which outlines a daughter who has been given a gift of inheritance that is being attempted to be taken away from her. The second piece derives from African literature is titled â€Å"It’s a Night Job† written by Joanita Male. In thisRead MoreParenting As A Blended Family1718 Words   |  7 Page schildren has a very unique connection, especially when it comes our daughters. Being a mother or stepmother is a problematical and rewarding experience: nevertheless, a mother’s love is unconditional. How do you except someone for his or her choices on being different? Is it easier for a step-parent to see things more clearly that the biological parent? Every family has its issues. When it’s a blended family with mothers, fathers, stepchildren and other family member, those issues can become more complexRead MoreEssay on The Radical Impact of Reading1585 Words   |  7 Pagestold that a student claims to read because he wishes to â€Å"enter the great debates† (Coleman 21). It is true that in order to take part in significant aspects of Canadian life and thought, an aptitude for reading is often a pre-requisite. In this essay, I will argue that while reading has many practical benefits, the fact that literacy is so central in Western society isolates those who take little interest in reading written texts. 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Just waiting for me- a big looming blank space-full of nothing.... But it dont have to be (73-4). James Draper explains Walters inability to act out in his work Black Literature Criticisms, saying: The American ghetto hero may give up and contemplateRead MoreEssay about Annabel Lee, Edgar Allan Poe1009 Words   |  5 PagesKennedy’s book, â€Å"A Historical Guide to Edgar Allan Poe† he states, â€Å"Despite persisting disagreement about Edgar Allan Poes literary achievement, no American writer of the antebellum period enjoys greater current popularity and recognizability† (3). Poe’s life could certainly set the canvas for most of his work considering all of the grief he encountered. His father abandoned the family when he was nine months old. His mother died of tuberculosis when he was two years old, leaving himself and two otherRead MoreParental Ethno Theories Of Childhood Development2795 Words   |  12 Pagesmany characteristics of a group of people, including attitudes, behaviors, customs and values that are transferred from one generation to the following. Cultures throughout the world share many similarities, but are distinguished by consid erable differences. For instance, while masses of whole cultures, experiences happiness, how this feeling is expressed varies from one culture to the next. The way we greet someone, or behave in circumstances, with family, with guest, has the shadow of culture orRead MoreThe Theory And Methods Of Motivation2979 Words   |  12 Pagesexperiences, I have always been intrigued with the concepts and methods of motivation. My two older brothers were adopted in 1970 and 1972 and when my mother â€Å"accidentally† got pregnant with me in 1974, my parents were destined to raise three boys with three completely different genetic and psychological make-ups. My oldest brother failed to make it out of eleventh grade despite scoring high on aptitude tests. He had significant behavioral issues and was constantly in trouble with the law. My middleRead MoreEssay on Working at Relational Depth2600 Words   |  11 Pagesfurther more I will attempt to demonstrate my growing awareness of my relationship with my clients and how it has impacted on my client work. What is Relational depth? Relational Depth comes from the book entitled ‘Working at Relational Depth in Counselling and Psychotherapy’ (2005), Dave Mearns and Mick Cooper. ‘Such an encounter can feel beyond language’ (p.xi). I feel it’s a very true statement. Words do not feel powerful enough; it feels the power is almost being dismissed. I do not think

Wednesday, May 6, 2020

Bigger Than Life By Nicholas Ray - 1593 Words

Nicholas Ray’s Bigger Than Life is a story of an American family man who tries to have it all and fails because of his addiction. In an effort to visually portray this, Ray largely abandons conventional Cinemascope practices and tends to revert to the paradigms of the Academy ratio. Rather than using Cinemascope to highlight spectacle, Ray films a small family melodrama. Instead of splitting the screen into thirds and adjusting the mise-en-scà ¨ne to visually fill up the screen, Ray uses close-ups, single-person shots, and symmetry. He frequently divides the screen in two at the center, essentially treating each side as an Academy ratio film. Since Ray focuses less on ‘clotheslining’ actors, he is able to bring the audience closer to understand the psychology of Ed Avery (and physcially closer to him than most Cinemascope films would go). The sequence towards the end of film is of paramount importance—Ray takes the tension, anger, cruelty, and derangement that has been building throughout the film and raises it to a high enough level that Ed is willing to kill his own son. To get this across, Ray uses composition to show Ed as isolated, sinister, and dangerous. Two of the scenes in particular from the sequence deviate from his regular techniques, as he stages the family in a single frame to highlight the growing distance between them all. Throughout the film, Ray used close-ups to show Ed’s mental state; in this sequence, Ray largely abandons that technique—Ed’s state-of-mindShow MoreRelatedSocietal Power And Racial Oppression1467 Words   |  6 PagesTaylor Bradley Honors English 11 Nicholas Period 1 Societal Power and Racial Oppression In the mid 1900’s, different parts of society struggled with power due to the idea of racial supremacy. 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The genre of ‘Sport Movies’ established in the FiftiesRead MoreBoyer Dbq Teacher Guide10764 Words   |  44 PagesUsing the DBQ Practice Questions from The Enduring Vision, Sixth Edition A Teachers’ Guide Ray Soderholm Minnetonka High School Minnetonka, Minnesota Using the DBQ Practice Questions from The Enduring Vision, 6th Edition A Teachers’ Guide This guide is intended to suggest some possible ways that students may organize essays related to the document-based questions in the Advanced Placement version of The Enduring Vision, 6th Edition, and to provide teachers with some information on each included

Corporate Tax Avoidance and Audit Efforts †Free Samples to Students

Question: Discuss about the Corporate Tax Avoidance and Audit Efforts. Answer: Introduction The companies have to prepare the financial statements as per the conceptual framework and present the requisite information on the companys financials to both the internal and the external users, which can help them to take the economic and financial decisions (Flix, 2017) Internal users include employees, the director, the customers, the creditors, debtors, etc. whereas the external users include the financial institutions, banks, the government, tax authorities, etc. Further, one of the companies Wesfarmers listed on ASX has been analysed for disclosure aspects on PPE and how it fulfills the disclosure and qualitative information requirements of the user. The general-purpose financial statement aims at providing the relevant and reliable information and that can meet the requirement of recognition, definition, assets, liabilities, etc. The users of information do not only need the data on resources of the company but how they are being optimally utilised to the best benefit of the company. General-purpose financial statements also aim at disclosure of all the critical and valuable information on the company and its claims and the major and significant changes that the company might have gone through which may have an impact on the decisions. It also aims at finding out the reasons for the changes in the cash flow of the company through the statement of comprehensive income and the cash flow statement. Not only quantitative but the qualitative information is also required to complete the image of total changes in the companys claims and resources. For this purpose, the company prepares the statement of changes in equity.(Bae, 2017) Qualitative characteristics of financial reporting is equally important as the financial report itself as it helps in useful decision-making. It becomes more relevant and useful when it is timely, understandable, comparable and verifiable. The major aspects of this includes faithful representation of the financial data based on which decisions can be taken and it should be fairly material in the circumstances of the case. Comparability of the data means it can be easily compared with the prior period, with the other company in the same industry, with the budgeted data, and therefore it should be prepared in the same fashion. Further timeliness means it should come at the right time and not after the decision is already taken or at the last minute or else it will lose its relevance. (Jones, 2017) The 3rd qualitative aspect, which is verifiability, denotes that the financial statement should give a reasonable assurance to the users about the status of the company and should impart the information, which it purports to represent. The 4th and the last aspect of qualitative information is the understandability of the data which means that it should not be complex and should be easy to read and convenient to interpret. It should not be misleading and incomplete as this may have severe impact on the decisions taken. Generally, the financial reports is being prepared for a user having reasonable knowledge or finance and who can interpret it with diligence. The company chosen for analysis here is Wesfarmers Limited which is one of the major Australian conglomerate dealing in retail, coal mining, fertilizer, chemical, etc. It founded in 1914 and is currently listed on the Australian Stock exchange. (Jones, 2017) Depreciation is a major non-cash expense of the company, which can have a huge bearing on the financial results of the company. As a result, the disclosure in financial statements w.r.t. property plant and equipment becomes very critical considering its impact. As per AASB 116, the company is required to disclosure some of the significant information on PPE in the financial statements like the method of depreciation used, the change in the policy of depreciation, the addition to the gross and net block from the year, the retirement and write off in the blocks during the year, what is the class of the assets and the major category of assets which will form a part of the PPE, the impact of foreign exchange fluctuations on the PPE, etc. In addition, important is the disclosure of the management estimates and judgements taken in this respect and whether there is a change in the estimated useful life by the management.(Raiborn, et al., 2016) All this has been taken care by the management while preparing the financial statements which is evident from the below snapshots which pertain to the PPE section of annual report of 2016. The company has also disclosed the the funds used in buying the assets as well as the sale proceeds from the sale of property, plant and equipment via the cash flow statement in cash flow from investing activities.(Murray Markey?Towler, 2017). The company has clearly disclosed that it uses the straight line method of depreciation and the useful lives being used for various block of assets like 20-40 years for buildings, whereas 3-40 years for vehicles and plants and equipments, land being non depreciable. It has also shown the previous years data points, which help in comparison. (Knechel Salterio, 2016) The company has also disclosed the inter unit transfers, the inter entity transfer and the impact of foreign currency movement which needs to be adjusted at year-end. Thus, overall it meets the criteria of disclosure requirements in all the respects. Based on the findings of the information being disclosed in the financial statements for the property plant and equipment in the financials above, the company has disclosed all the fundamental disclosures and information namely relevant and faithful representation of the information on the basis of which the users of the financial statements can take decisions. (Fay Negangard, 2017) Moreover, all the material information namely the addition the retirements for the has been disclosed separately. These mainly comprise of vehicles, leasehold improvements, and plant and equipment is and is $ 984 Mn and $ 1,104 Mn for the year 2016 and 2015 respectively. In addition, disclosed is the information on the finance costs being incurred on the major capital projects, these are being capitalized with the construction costs and forms part of the borrowing cost. This complies with the standards on Accounting IFRS, which says that the finance costs being incurred on the qualifying asset should be capitalized with the value of the asset. Further, the basis of calculation of the interest rate has also been shown. Besides that, it also fulfils one of the enhancing qualitative characteristics of the financial statements being comparability.(Das, 2017) In each of the excerpts, the data pertaining to the last financial year which was reported in the last years annual report has also been given in a readable and easily interpretable format which enables the user to get better understanding of the financial report and thus enable comparability to do the run rate analysis and what is quantum of change as compared to last year and what is the reason of such change. (Gooley, 2016) Based on the findings we had in part c, the disclosures being made in the company financials with respect to Property, plant and equipment, the same fulfils most of the objectives of the general purpose financial reporting. It has been prepared and presented in accordance with the relevant laws and regulations, the International Accounting Standards and IFRS, which renders it useable and reliable and can be used by both the internal and the external users of the financial statement to take decisions. It has made all the necessary disclosures on the PPE being the method of depreciation used, the class of assets in the company, the change in accounting estimate, if any, the rates of depreciation used, the estimated useful life of the class of assets, what are the basic assumptions in PPE, the movement of cash flows in respect of PPE over the year and finally the management estimates and assumptions. The improvements that the company can make in terms of PPE is making the data presented in a more simpler way as every other person cannot interpret it in the way and manner it is presented. (Grenier, 2017)The company should move away from complexities and try to make the data short and relevant to the circumstances, Furthermore, for those who want in-depth analysis and information on the company, the management can present the methods by which it manages the PPE, the method of forecasting the requirements of PPE, etc. This would make the users to take the decision more promptly. Conclusion: In the given case study, we saw that the company has presented all the material information is an accurate and transparent manner, which enables the user to rely on such reports. It has also tried to keep the data points comparable, relevant and easily interpretable and published its financials within the right time making the information timely. Thus, it is the responsibility of the management to make financial statements as per the conceptual framework and make it relevant to the user. References Bae, S., 2017. The Association Between Corporate Tax Avoidance And Audit Efforts: Evidence From Korea. Journal of Applied Business Research, 33(1), pp. 153-172. Das, P., 2017. Financing Pattern and Utilization of Fixed Assets - A Study. Asian Journal of Social Science Studies, 2(2), pp. 10-17. Fay, R. Negangard, E., 2017. Manual journal entry testing : Data analytics and the risk of fraud. Journal of Accounting Education, Volume 38, pp. 37-49. Flix, M., 2017. A study on the expected impact of IFRS 17 on the transparency of financial statements of insurance companies. MASTER THESIS, pp. 1-69. Gooley, J., 2016. Principles of Australian Contract Law. Australia: Lexis Nexis. Grenier, J., 2017. Encouraging Professional Skepticism in the Industry Specialization Era. Journal of Business Ethics, 142(2), pp. 241-256. Jones, P., 2017. 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